CLA-2-73:OT:RR:NC:N1:113

TARIFF NO. 7323.93.0060

Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a measuring bowl from India

Dear Ms. Ramsey:

In your letter dated November 8, 2007, you requested a tariff classification ruling.

The merchandise is a stainless steel measuring bowl (item number 63700). It has an extended lip and spout for easier pouring. The measuring bowl holds up to 4 cups. The cup capacities and their metric equivalents are embossed on the side of the bowl. There is a hole in the lip that can be used for hanging.

The applicable subheading for the measuring bowl will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, other, kitchen ware. The regular rate of duty will be 2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheading 7323.93.0060, HTSUS, which are products of India, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ann Taub at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division